(1) Notwithstanding any other provision of the Acts, the obligation of any person to make a return to which this Chapter applies shall be treated as fulfilled by that person if information is transmitted electronically in compliance with that obligation, but only if -
(a) the transmission is made by an approved person or an authorised person,
(b) the transmission is an approved transmission,
(c) the transmission bears the electronic identifier of that person, and
(d) the receipt of the transmission is acknowledged in accordance with section 917J.
(2) In subsection (1), the reference to the information which is required to be included in the return includes any requirement on a person to -
(a) make any statement,
(b) include any information, accounts, statements, reports or further particulars, or
(c) make or attach any claim.
(3) Where the obligation of any person to make a return to which this Chapter applies is treated as fulfilled in accordance with subsection (1) then, any provisio
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